The Fiscal Code is an alphanumeric identifier issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify individuals (both Italian and foreign citizens) in their dealings with Italian public administrations, private entities, and organizations. For natural persons, the Fiscal Code is determined based on their personal data.
The indication of the Fiscal Code is mandatory for any administrative fulfillment (payment of taxes, duties, fees, etc.) or legal activity (acceptance of inheritance, contracts with public or private parties, loan applications, sponsorships, real estate leases or loans for use, etc.).
ITALIAN CITIZENS RESIDING ABROAD (AIRE ENROLLED)
Adult Italian citizens enrolled in AIRE (Registry of Italians Residing Abroad) may request a Fiscal Code for themselves and their minor children through the Fast It online portal by accessing the relevant service and following the instructions. Once the application has been processed, the Fiscal Code certificate can be downloaded directly from the Fast It portal.
How to apply:
- Access the Fast It Portal;
- Click on “Consular Register and AIRE” and then on “Fiscal Code Attribution”;
- Confirm your data and submit the request;
- Once the request has been processed by the Consulate, you can independently download the Fiscal Code attribution certificate.
If you are unable to download the certificate:
- Register on the FAST IT portal, or log in if you already have an active account;
- Request “Online Association” by clicking on “Consular Register and AIRE” and then on “View your personal file”;
- You will receive a confirmation message of the successful association in your inbox;
- Log back into the portal and download the certificate.
Adult citizens enrolled in AIRE who already possess a Fiscal Code can directly download the certificate through the Fast It portal by accessing the same service used for the request; in this case, Consular intervention is not required to issue the certificate.
Those who wish to receive the physical Fiscal Code card must submit a specific application for both the code and the card, providing the relevant form along with a copy of a valid identity document.
In case of loss or destruction of the paper certificate or the plastic card, a duplicate can be requested following the same procedures as the initial attribution.
For further information, please visit the website of the competent Consular Office.
FOREIGN CITIZENS NOT RESIDING IN ITALY
Foreign citizens may apply for a Fiscal Code through the following methods:
1. Via the Italian Consular Office competent for their place of residence.
The request must be submitted by completing the specific application form, accompanied by a copy of a valid identity document and a statement of the reasons for the request. For further details, please consult the website of the competent Consular Office.
2. Via a Special Power of Attorney (Procura Speciale).
The applicant may delegate a representative to submit the Fiscal Code application form directly to the Italian Revenue Agency (Agenzia delle Entrate) offices located in Italy, pursuant to Art. 1 of Ministerial Decree No. 281 of May 17, 2001.
The addresses of the Revenue Agency offices are available at www.agenziaentrate.it.
For the legalization of foreign documents, please refer to: Legalization of documents – Ministry of Foreign Affairs and International Cooperation.
3. Directly at the Revenue Agency offices in Italy, once in the country.
For more detailed information, it is recommended to consult the “Mini Guide to the Fiscal Code for Foreigners” provided by the Revenue Agency, available in several languages at: L’Agenzia – Mini guida codice fiscale per stranieri.
Specifically:
- EU citizens intending to stay in Italy can apply for a Fiscal Code by submitting form AA4/8 to any territorial office of the Revenue Agency. The request must be justified and accompanied by a valid identity document (passport or ID card valid for travel abroad).
- Non-EU citizens intending to stay in Italy are assigned a Fiscal Code by:
- The Unified Immigration Desk (Sportello Unico per l’Immigrazione), located in each Prefecture, which is responsible for issuing entry clearances (nulla osta) for foreign citizens applying for a residence permit for employment or family reunification;
- The Questura (Police Headquarters) for foreign citizens applying for other types of residence permits.
Study Purposes:
- Foreign citizens arriving in Italy for study purposes for a stay of less than 90 days may request a Fiscal Code at any Revenue Agency office.
- Foreign citizens arriving in Italy for study purposes for a stay of more than 90 days must first apply for a residence permit at the Questura; the Fiscal Code will be issued during this process.
CONSULAR FEE:
Free of charge
FORMS: